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In calculating the Net-Net Working Capital (NNWC), Benjamin Graham assumed that a company's accounts receivable is only worth 75% its value, its inventory is only worth 50% of its value, but its liabilities have to be paid in full. In addition, Graham believed that preferred stock belongs on the liability side of the balance sheet, not as part of capital and surplus. This is a conservative way of estimating the company's value.
Comfort Gloves Bhd's Net-Net Working Capital for the quarter that ended in Mar. 2026 was RM0.23.
The industry rank for Comfort Gloves Bhd's Net-Net Working Capital or its related term are showing as below:
XKLS:2127's Price-to-Net-Net-Working-Capital is ranked better than 99.49% of 589
companies
in the Chemicals industry
Industry Median: 7.92
vs XKLS:2127: 0.57
Comfort Gloves Bhd (XKLS:2127) Net-Net Working Capital Explanation
One research study, covering the years 1970 through 1983 showed that portfolios picked at the beginning of each year, and held for one year, returned 29.4 percent, on average, over the 13-year period, compared to 11.5 percent for the S&P 500 Index. Other studies of Graham's strategy produced similar results.
Benjamin Graham looked for companies whose market values were less than two-thirds of their net-net value. They are collected under our Net-Net screener.
Comfort Gloves Bhd Net-Net Working Capital Related Terms
Comfort Gloves Bhd Net-Net Working Capital Historical Data
* Premium members only.
The historical data trend for Comfort Gloves Bhd's Net-Net Working Capital can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
XKLS:2127 vs LIN, SHW, ECL: Net-Net Working Capital Comparison
For the Specialty Chemicals subindustry, Comfort Gloves Bhd's Price-to-Net-Net-Working-Capital, along with its competitors' market caps and Price-to-Net-Net-Working-Capital data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
Comfort Gloves Bhd Price-to-Net-Net-Working-Capital vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, Comfort Gloves Bhd's Price-to-Net-Net-Working-Capital distribution charts can be found below:
* The bar in red indicates where Comfort Gloves Bhd's Price-to-Net-Net-Working-Capital falls into.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
In calculating the Net-Net Working Capital (NNWC), Benjamin Graham assumed that a company's accounts receivable is only worth 75% its value, its inventory is only worth 50% of its value, but its liabilities have to be paid in full.
In addition, Graham believed that preferred stock belongs on the liability side of the balance sheet, not as part of capital and surplus. In "Security Analysis", preferred stock is dubbed "an imperfect creditorship position" that is best placed on the balance sheet alongside funded debt.
This is a conservative way of estimating the company's value.
What does a Net-Net Working Capital of RM0.23 mean?
Comfort Gloves Bhd (XKLS:2127) has a Net-Net Working Capital of RM0.23 as of Mar. 2026. Ben Graham defined net-net working capital as the per-share sum of cash, 75% of receivables and 50% of inventory less total liabilities. View historical data on Comfort Gloves Bhd According to the industry distribution chart, Comfort Gloves Bhd ranks #3 out of 589 companies in the Chemicals industry, placing it in the top 0.5%.
Is Comfort Gloves Bhd's Net-Net Working Capital too high?
Comfort Gloves Bhd's current Net-Net Working Capital is RM0.23. Based on the distribution chart, Comfort Gloves Bhd ranks #3 out of 589 companies in the Chemicals industry, which is in the top quartile — a strong position relative to peers. Overall, Comfort Gloves Bhd has a GF Score™ of 31/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Comfort Gloves Bhd's Net-Net Working Capital compare to LIN and SHW?
According to the Chemicals industry distribution chart, Comfort Gloves Bhd ranks #3 out of 589 companies for Net-Net Working Capital. This places Comfort Gloves Bhd in the top 1% of its industry — outperforming the majority of peers. The industry median Net-Net Working Capital is 7.92. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Net-Net Working Capital for a Chemicals company?
The median Net-Net Working Capital among Chemicals companies is 7.92, based on 589 companies in the industry. Companies in the top quartile (top 25%) have a Net-Net Working Capital significantly above this median, while those in the bottom quartile fall well below. However, Net-Net Working Capital should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Net-Net Working Capital mean?
A high Net-Net Working Capital can signal that a stock is expensive relative to its fundamentals. Ben Graham defined net-net working capital as the per-share sum of cash, 75% of receivables and 50% of inventory less total liabilities. View historical data on Comfort Gloves Bhd For the Chemicals industry, the median Net-Net Working Capital is 7.92 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Comfort Gloves Bhd's current Net-Net Working Capital is RM0.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Comfort Gloves Bhd stock overvalued right now?
Based on GuruFocus' analysis, Comfort Gloves Bhd (XKLS:2127) is currently considered Possible Value Trap. The stock's GF Value™ is RM0.25, compared to a current price of RM0.13 — trading 48% below its estimated fair value. The current Net-Net Working Capital is RM0.23. Comfort Gloves Bhd's overall GF Score™ is 31/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Net-Net Working Capital calculated?
Net-Net Working Capital is calculated from a company's financial statements. For Comfort Gloves Bhd (XKLS:2127), the current Net-Net Working Capital is RM0.23 as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Comfort Gloves Bhd (XKLS:2127) Overvalued in 2026?
Based on GuruFocus' analysis, Comfort Gloves Bhd stock appears to be undervalued.
The current stock price of RM0.13 is trading 48% below its estimated GF Value™ of RM0.25.
GuruFocus considers Comfort Gloves Bhd to be Possible Value Trap.
Key valuation signals for XKLS:2127:
Net-Net Working Capital: RM0.23
GF Value™: RM0.25 vs. price of RM0.13 (48% below fair value)
No single metric tells the full story. See the XKLS:2127 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Comfort Gloves Bhd is engaged in the manufacturing and trading of nitrile and latex gloves. The operating segments of the company include Manufacturing engaged in manufacturing and trading of latex gloves; Investment holding engaged in investment holding and provision of management services; Trading engaged in trading of latex gloves; and Others. Majority of the revenue is derived from the Manufacturing segment. Geographically, it operates in Malaysia, United States of America and Canada, Asia (excluding Malaysia), Europe, and Others with Majority of the revenue deriving from United States of America and Canada.
31GF Score
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